煤炭企業(yè)審計(jì)工作問題探析,審計(jì)論文

煤炭企業(yè)審計(jì)工作問題探析,審計(jì)論文本篇論文目錄導(dǎo)航：【題目】煤炭企業(yè)審計(jì)工作問題探析【第一章】【第二章】【第三章】【4.14.2】【4.3】【第五章】【結(jié)論/以下為參考文獻(xiàn)】內(nèi)容摘要最近幾年來，經(jīng)濟(jì)增長緩慢，而且受進(jìn)口煤炭的廣泛沖擊，煤炭價(jià)格接連走低、庫存積壓，并且國內(nèi)煤礦開采成本日益增加，煤炭企業(yè)盈利能力逐步下降、經(jīng)營壓力隨之增大。煤炭企業(yè)所在的宏觀環(huán)境和行業(yè)狀況以及管理層可能面臨某些業(yè)績考核壓力，會(huì)讓企業(yè)財(cái)務(wù)報(bào)表產(chǎn)生錯(cuò)報(bào)的機(jī)率加大，審計(jì)風(fēng)險(xiǎn)是注冊(cè)會(huì)計(jì)師在財(cái)務(wù)報(bào)表有重大錯(cuò)報(bào)時(shí)沒有發(fā)表恰當(dāng)審計(jì)意見的可能性。項(xiàng)目組人員不得不承受更大的審計(jì)風(fēng)險(xiǎn)，審計(jì)風(fēng)險(xiǎn)并不能徹底鏟除，由于它本身就是必然有的，只要設(shè)計(jì)相應(yīng)的對(duì)策，來應(yīng)對(duì)審計(jì)風(fēng)險(xiǎn)，使其降至大家可接受的程度。審計(jì)風(fēng)險(xiǎn)如何防備、怎樣降低，如何將審計(jì)質(zhì)量大幅度提高，都是當(dāng)下亟待解決的問題。論文主要是以審計(jì)風(fēng)險(xiǎn)基本概念和模型為出發(fā)點(diǎn)，對(duì)影響審計(jì)風(fēng)險(xiǎn)的相關(guān)程序進(jìn)行介紹，研究煤炭企業(yè)審計(jì)風(fēng)險(xiǎn)及應(yīng)對(duì)措施，本文主要對(duì)LHT礦審計(jì)進(jìn)行專題研究。首先介紹出宏觀經(jīng)濟(jì)環(huán)境和財(cái)務(wù)丑聞等對(duì)審計(jì)風(fēng)險(xiǎn)的影響，指出了本文的研究意義，對(duì)國內(nèi)外研究現(xiàn)在狀況分別做出闡述。重點(diǎn)研究了煤炭企業(yè)風(fēng)險(xiǎn)現(xiàn)在狀況以及根據(jù)注冊(cè)會(huì)計(jì)師以往的經(jīng)歷體驗(yàn)總結(jié)出對(duì)煤炭企業(yè)審計(jì)的重點(diǎn)。然后根據(jù)對(duì)企業(yè)的初步了解，對(duì)風(fēng)險(xiǎn)的初步評(píng)價(jià)和以往對(duì)煤炭企業(yè)的審計(jì)經(jīng)歷體驗(yàn)，對(duì)企業(yè)控制風(fēng)險(xiǎn)以及對(duì)財(cái)務(wù)報(bào)表詳細(xì)項(xiàng)目因素等方面的分析，總結(jié)出執(zhí)行審計(jì)工作時(shí)存在的風(fēng)險(xiǎn)。對(duì)2020年度未審財(cái)務(wù)報(bào)表施行分析性程序，將營業(yè)收入、應(yīng)收賬款、固定資產(chǎn)、存貨及營業(yè)成本作為重點(diǎn)審計(jì)領(lǐng)域。根據(jù)辨別出的審計(jì)風(fēng)險(xiǎn)提出應(yīng)對(duì)措施，包括項(xiàng)目組成員及對(duì)高風(fēng)險(xiǎn)的科目擬施行的審計(jì)程序方面。并對(duì)煤炭企業(yè)審計(jì)風(fēng)險(xiǎn)的整體思路和控制策略提出在計(jì)劃階段、施行階段、復(fù)核階段都要始終保持職業(yè)懷疑態(tài)度，從整體上控制風(fēng)險(xiǎn)，項(xiàng)目組成員應(yīng)從多方面應(yīng)對(duì)審計(jì)風(fēng)險(xiǎn)等建議。在對(duì)LHT礦執(zhí)行審計(jì)業(yè)務(wù)工作時(shí)，審計(jì)人員通過設(shè)計(jì)和施行審計(jì)程序應(yīng)對(duì)辨別出的審計(jì)風(fēng)險(xiǎn)。合理配置人員，節(jié)約審計(jì)成本，執(zhí)行分析性程序。通過控制風(fēng)險(xiǎn)、財(cái)務(wù)報(bào)表項(xiàng)目因素進(jìn)行分析及對(duì)辨別出的風(fēng)險(xiǎn)設(shè)計(jì)審計(jì)步驟，將風(fēng)險(xiǎn)降低到可接受程度。本文關(guān)鍵詞語：煤炭企業(yè)，審計(jì)風(fēng)險(xiǎn)，風(fēng)險(xiǎn)評(píng)估AbstractInrecentyears,domesticcoalpriceshavedeclinedconstantlyandinventoryofthecoalproductionhasoverstocked,duetotheslowgrowthrateofeconomyandtheimpactoftheimportedcoal.Meanwhile,miningcostofdomesticcoalmineshasbeenimproved,leadingtotheunsatisfactoryprofitabilityandoperatingpressureofthecoalbusiness.Therearehigherpossibilityofmistakesinfinancialstatementsofcoalenterpriseunderthepresentmacroeconomicenvironment,marketconditionsandthepressureofperformanceevaluationofthemanagementteam.Forthatreason,auditriskistheprobabilityoftheCPAsfailuretodetectsignificantmisstatementinfinancialstatementsandtoprovideappropriateauditopinionbecauseoferrororfraud.Therefore,projectmembersgenerallyhavenochoicebuttoundertakeahigherlevelofauditrisks,ofwhichisunabletobegetridofcompletely.Theserisksareunavoidablethattheycanonlybereducedtoanacceptablelevelbyplanningcorrespondingdesigncountermeasures.Aimingatmarkedlyenhancingauditquality,howtopreventanddeclineauditrisksarethecurrentproblemstobesolved.Thesisismainlybaseonthefundamentalconceptsanddatamodelingofauditrisk,tointroducetheeffectinrelevantproceduresofauditrisk,andalsotoresearchauditriskandeffectivecountermeasuresincoalenterprise,thusthisstudiesisaimingtoanalyseandevaluatetheauditriskofLHTmine.Firstofall,theinfluencesofmacroeconomicenvironmentandfinancialscandalstoauditriskareillustrated,toindicatethesignificanceofthisthesis,andthecomparisonofresearchresultsbetweenchinaandworld-wideisstatedatthesametime.Afterward,itisfocusingonthecoalenterprisespresentsituationofriskandthemainemphasisofauditofcoalenterpriseinaccordancewiththeCPAsexperienceinpreviouswork.Furthermore,accordingtopreliminaryunderstandingofthecorporationandpreviousexperienceofauditofcoalenterprises,theinitiallyevaluationofrisk,theanalysisofcorporationriskcontrollingandtherespectoffinancialstatementsinspecificprojectfactorsaresummarisedastherisksduringtheprocessofauditworking.In2020,thereisananalyticalprocedureappliedonunauditedannualfinancialstatement,whichhavesetoperatingrevenue,accountsreceivable,fixedassets,inventoryandoperatingcostsassignificantareasofauditing.Inaccordancewiththeidentifiedauditrisks,toproposetheeffectivemeasures,includingprojectteammembersandauditproceduresforhigh-riskaspectsofthesimulativeimplementedsubjects.Asaresult,thewholeideaofcoalenterprisesandauditriskcontrolstrategyproposedintheplanningphase,implementationphase,andthereviewstagemustfrequentlymaintainprofessionalskepticism,tocontrolthesituationofriskasawhole,andtheprojectteammembersshouldrespondtoauditingriskinawiderangeofriskrecommendations.DuringtheprocessofauditingoperationsinLHTmine,designingandimplementingauditingproceduresbyrationalallocationofpersonnel,savingcostofauditingandapplyinganalyticalprocedurestosolvetheidentifiedauditingrisks.Finally,inordertodeclinetherisktoanacceptablelevel,riskcontrolling,analysisonelementsoffinancialstatementsprojectandproceduredesignforauditingofidentifiedriskswererequired.KeyWord:Coalbusiness,Auditrisk,Riskassessment目錄內(nèi)容摘要Abstract第1章緒論1.1研究背景和研究意義1.1.1研究背景1.1.2研究意義1.2國內(nèi)外研究現(xiàn)在狀況及評(píng)述1.2.1國外研究現(xiàn)在狀況1.2.2國內(nèi)研究現(xiàn)在狀況1.2.3文獻(xiàn)評(píng)述1.3研究內(nèi)容及研究方式方法1.3.1研究內(nèi)容及框架1.3.2研究方式方法1.4論文創(chuàng)新之處第2章審計(jì)風(fēng)險(xiǎn)相關(guān)理論基礎(chǔ)2.1審計(jì)風(fēng)險(xiǎn)的內(nèi)涵及模型2.2重大錯(cuò)報(bào)風(fēng)險(xiǎn)2.3檢查風(fēng)險(xiǎn)2.4辨別審計(jì)風(fēng)險(xiǎn)的相關(guān)程序第3章煤炭企業(yè)審計(jì)風(fēng)險(xiǎn)現(xiàn)在狀況及審計(jì)重點(diǎn)3.1煤炭行業(yè)現(xiàn)在狀況3.2煤炭企業(yè)審計(jì)風(fēng)險(xiǎn)現(xiàn)在狀況3.3針對(duì)煤炭企業(yè)審計(jì)的重點(diǎn)第4章LHT礦審計(jì)經(jīng)過中存在的審計(jì)風(fēng)險(xiǎn)4.1LHT礦審計(jì)經(jīng)過介紹4.1.1LHT礦情況介紹4.1.2LHT礦審計(jì)情況4.2LHT礦控制風(fēng)險(xiǎn)分析4.3LHT礦財(cái)務(wù)報(bào)表詳細(xì)項(xiàng)目因素分析4.3.1影響LHT礦營業(yè)收入的風(fēng)險(xiǎn)4.3.2影響LHT礦應(yīng)收賬款的風(fēng)險(xiǎn)4.3.3影響LHT礦固定資產(chǎn)的風(fēng)險(xiǎn)4.3.4影響LHT礦存貨的風(fēng)險(xiǎn)4.3.5影響LHT礦營業(yè)成本的風(fēng)險(xiǎn)第5章針對(duì)LHT礦存在的審計(jì)風(fēng)險(xiǎn)的應(yīng)對(duì)措施5.1LHT礦審計(jì)風(fēng)險(xiǎn)的總體應(yīng)對(duì)措施5.1.1關(guān)于項(xiàng)目組成員的應(yīng)對(duì)措施5.1.2擬施行的審計(jì)程序的應(yīng)對(duì)措施5.2針對(duì)財(cái)務(wù)報(bào)表詳細(xì)項(xiàng)